Enforcement
You may submit a complaint to the Board if you believe a CPA or CPA firm has violated rules of professional conduct, professional standards of practice, or the Louisiana Accountancy Act. Complaints may also be submitted against non-CPAs (unlicensed persons) who appear to have represented themselves as Certified Public Accountants or CPAs in Louisiana and/or non-CPAs who have performed services in Louisiana that are restricted to licensed CPAs. Complaints may be made it writing or submitted online. You can download and complete the Board’s Complaint Form:
You must sign your complaint and include as much of the following as possible:
- your name, address, phone number, and contact information
- a statement that you are filing a complaint
- the name and address of the person or firm on whom the complaint is being filed
- detailed explanation of the basis of the complaint, the allegations of misconduct or failure to comply with rules or standards
- and, as may be applicable, also include: copies of reports, returns, financial statements, or other documents in support of the allegations; and, any other witness names with contact information
Use one of the following three methods to submit your complaint:
Attn: Compliance Investigator
601 Poydras Street, Suite 1770
New Orleans, LA 70130
How are investigations conducted?
Investigations and hearings are conducted in accordance with Louisiana Revised Statutes 37:80–81 and Chapter 19 of the Board Rules found in Title 46 of the Louisiana Administrative Code, Part XIX.
In accordance with Louisiana Revised Statutes 37:86(D), only final enforcement actions are made available to the public. Final enforcement actions include a final decision, settlement, consent agreement, or compliance directive resulting from findings that a CPA or firm has violated applicable rules, standards, or statutes.
Other than these final enforcement actions, the content of the Board’s investigatory records and files is confidential.
In the event of an inquiry from the public or the media, Board personnel cannot confirm, deny, or comment on the status of any ongoing investigation of a licensee.
Additionally, the Board does not disclose the specific content or details of investigations that have been closed when there is no cause for action.
Disciplinary Actions
Board File: 2018-59 & 2019-40
- Holding out as a CPA without a License or CPA Firm Permit
- Failure to return client records
- Violation of the AICPA Code of Professional Conduct
- Failure to communicate with the Board
- Failure to cooperate with Board investigations
Board File: 2017-66
- Misappropriation of client funds, dishonesty, fraud
- Conduct reflecting adversely on fitness to practice
- Failure to inform the Board of a change in mailing address
- Violation of the AICPA Code of Professional Conduct
- Failure to communicate with the Board
- Failure to cooperate with a board investigation
Enforcement FAQs
How can I file a complaint against a CPA in Louisiana?
There are two ways to file a complaint:
- File a complaint electronically through the Board’s online portal.
- Download and print a complaint form, then email the completed form to cpaboard.sitemaster@la.gov .
Please describe your situation in detail and include as much supporting documentation as possible to help substantiate the allegations.
Can I file a complaint anonymously?
You may file a complaint anonymously. However, if your allegations involve personal matters, the Board may be unable to properly investigate without knowing and, when necessary, disclosing your identity.
Each situation is unique. Before submitting an anonymous complaint, you are encouraged to contact one of the Board’s Investigators by telephone to receive guidance on how to proceed.
Can I file a complaint against a tax preparer who is not a CPA?
Possibly. If a tax preparer is not a Certified Public Accountant (CPA) but has represented themselves as a CPA by using the “CPA” designation after their name, you may file a complaint with the Board.
However, if the individual is not a CPA and is not holding themselves out as a CPA, the Board does not have jurisdiction over that person, and a complaint cannot be pursued by this agency.
How long will it take for my complaint to be resolved?
All cases are different; some only require a few months where others could take a year or more. The length varies depending on the amount of time needed to thoroughly investigate and whether there are other state or federal agencies involved.
Am I eligible for a refund or compensation for fees paid to a CPA who did not complete the agreed upon services?
Possibly. Although the Board does not entertain fee disputes between parties, if a complainant is able to prove that money was exchanged for a service that did not occur, the Board may be able to order restitution in its Final Decision after an Administrative Hearing.
I am looking to hire a CPA, but before I do, I would like to know if they have any open investigations on their record. Can I get that information?
No, the Board’s staff is unable to disclose any information about open investigations or any information about previous complaints that were determined to be unjustified. However, if a CPA has disciplinary action that was taken against their license, then yes, we can give you a copy of that final decision.